2022 Municipal Financial Report – Auditor's Opinion (Tax 16), Submit by July 31 Deadline

July 27, 2023

To:Clerks and Treasurers

Please disregard this email if you already filed your auditor's opinion (Tax 16), or are a municipality or county with a population under 25,000.

The Wisconsin Department of Revenue (DOR), State and Local Finance Division would like to remind you to submit an auditor's opinion within your Municipal Financial Report (MFR) by the July 31, 2023 deadline.

Auditor's Opinion (Tax 16) Filing Requirement

Late Filing Penalty

  • Under state law (sec. 86.303(5), Wis. Stats.) and Administrative Rule Tax 16.05, you are required to file an auditor's opinion by the due date of July 31, 2023. If DOR does not receive the auditor's opinion by the due date, your municipality/county will be charged a late filing penalty, which reduces your General Transportation Aid payments. This penalty is calculated and imposed by the Department of Transportation (DOT).
  • If DOR does not receive your auditor's opinion, we may request that a Certified Public Accountant complete it using your municipal records. Your municipality is charged for this service.


Contact us at lgs@wisconsin.gov.